Texas 2023 - 88th Regular

Texas House Bill HB1083

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the authority of a taxing unit other than a school district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

Impact

If enacted, HB1083 would specifically affect the statutes that govern property taxes imposed by counties, municipalities, and junior college districts. The legislation is designed to alleviate the tax burden on families impacted by disabilities or the elderly, ensuring that their property taxes remain manageable. This change would allow local jurisdictions to enact tax relief measures specific to their constituents' needs, increasing the scope of financial relief available under state law.

Summary

House Bill 1083 seeks to enable taxing units, aside from school districts, to impose limits on the ad valorem taxes on the residence homesteads of individuals who are disabled or elderly, as well as their surviving spouses. The bill proposes amendments to existing tax code provisions, allowing non-school taxing authorities to establish their own tax limitations, thereby potentially offering greater financial relief to these vulnerable groups. It reflects an intent to provide fiscal support for individuals facing financial constraints due to disability or age-related challenges.

Sentiment

The general sentiment around HB1083 is likely to be positive among advocates for the elderly and disabled, who argue that these changes are essential for economic equity. Supporters see this legislation as a step towards ensuring that those who are most in need are protected from rising property taxes. However, concerns may arise regarding potential implications for local budgets and services, as some are apprehensive about the financial impact on municipalities dependent on property tax revenue. Overall, supporters view it as critical legislation for social welfare.

Contention

A notable point of contention is the potential conflict arises between the need for fiscal responsibility at the local level and the push for increased tax alleviation measures. Opponents of similar legislation may argue that such tax limitations could destabilize local funding for essential services, including education and public safety. Proponents of HB1083 may need to address these concerns to navigate fiscal discussions during deliberations, ensuring that the legislation balances the needs of vulnerable populations with the economic realities faced by local governments.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: 261
  • Chapter 26. Assessment
    • Section: New Section

Companion Bills

TX SB830

Identical Relating to the authority of a taxing unit other than a school district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB3757

Same As Relating to the authority of a taxing unit other than a school district, county, municipality, or junior college district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses and to the information required to be included in a tax bill.

TX HB3757

Same As Relating to the authority of a taxing unit other than a school district, county, municipality, or junior college district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses and to the information required to be included in a tax bill.

TX HJR68

Enabling for Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

TX HJR68

Enabling for Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

Similar Bills

TX HB1648

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB1829

Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB455

Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB707

Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB481

Relating to the establishment of a limitation on the total amount of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB670

Relating to the authority of a taxing unit other than a school district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX SB488

Relating to the authority of a taxing unit other than a school district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.